Performance Accountability Financial Reports of Saving and Loan Cooperatives in East Lombok (Study on KSUSPPS Bina Al-Mandiri Syaria'ah)

Authors

  • Salmato University of Mataram
  • Baiq Anggun Hilendri Lestari University of Mataram
  • Lalu Takdir Jumaidi University of Mataram

DOI:

https://doi.org/10.55927/ijbae.v2i4.5248

Keywords:

Accountability, Financial Report Performance

Abstract

This study analyzes the accountability of financial reporting performance in one of the cooperatives in East Lombok Regency, the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative. This study aims to determine the extent to which the performance accountability of the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative's financial reports is accountable to members and the public. This study uses a descriptive-qualitative approach, collecting data through observation, interviews, and documentation. The results showed that the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative needed to be more fully accountable and transparent in managing the cooperative. KSUSPPS Bina Al-Mandiri Syari'ah Cooperative, in compiling financial reports, has included proof of transactions but has not integrated them; disclosures are made only in the form of financial report items, and financial reports are available for each unit containing a statement of financial position and profit and loss statement. Documents for cooperative activities are available in full and can be accessed by the community and members.

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Published

2023-08-01

How to Cite

Salmato, Lestari, B. A. H. ., & Jumaidi, L. T. . (2023). Performance Accountability Financial Reports of Saving and Loan Cooperatives in East Lombok (Study on KSUSPPS Bina Al-Mandiri Syaria’ah). International Journal of Business and Applied Economics, 2(4), 639–650. https://doi.org/10.55927/ijbae.v2i4.5248

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